Kansas 2023-2024 Regular Session

Kansas Senate Bill SB22

Introduced
1/10/23  
Refer
1/11/23  

Caption

Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

Impact

The implications of SB 22 extend to state laws concerning nonprofit exemptions from sales tax. By formally acknowledging and codifying exemptions for specific purchases made by charities, the bill encourages the assistance of vulnerable populations within Kansas. This could lead to an increase in the ability of local communities to mobilize resources and aid, thereby enhancing social welfare programs. Nonprofits may find it easier to acquire necessary supplies without incurring additional costs from sales taxes, potentially allowing them to allocate more funds directly towards their missions.

Summary

Senate Bill 22 aims to amend the state’s sales tax regulations by providing certain exemptions for purchases made by the Johnson County Christmas Bureau Association. This bill specifically targets items and services bought for charitable purposes, enabling the organization to operate more efficiently in delivering assistance to those in need. The bill emphasizes support for nonprofit initiatives that serve the community's underprivileged members, reflecting a focus on charitable support and community welfare.

Contention

During discussions surrounding SB 22, there may have been points of contention regarding the potential loss of tax revenue that could result from expanding these exemptions. Critics might express concerns that extensive tax breaks for nonprofit organizations could undermine state funding for essential services. However, proponents argue that the benefits accrued from supporting charitable groups far outweigh the potential downsides; aiding nonprofits not only nurtures community growth but ultimately reduces the need for state intervention in less fortunate demographics.

Companion Bills

No companion bills found.

Previously Filed As

KS SB210

Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

KS HB2388

Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

KS SB60

Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.

KS SB26

Providing a sales tax exemption for certain purchases by bowling centers.

KS HB2773

Providing a sales tax exemption for certain purchases by the boys' and girls' club of Topeka.

KS SB278

Providing a sales tax exemption for certain purchases and sales by care to share cancer support group of Bourbon county, Kansas, inc.

KS HB2202

Providing a sales tax exemption for sales of over-the-counter drugs.

KS HB2126

Providing a sales tax exemption for purchases made by Kansas legal services, inc.

KS HB2234

Providing a sales tax exemption for purchases by Junction City main street, inc.

KS HB2203

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

Similar Bills

KS SB169

House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

KS HB2773

Providing a sales tax exemption for certain purchases by the boys' and girls' club of Topeka.

KS SB515

Providing a sales tax exemption for the Dane G. Hansen foundation.

KS SB454

Providing a sales tax exemption for purchases of property and services by nonprofit organizations distributing food pursuant to a food distribution program on a charitable basis.

KS SB520

Providing a sales tax exemption for certain not-for-profit organizations that provide public transportation services.

KS SB60

Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS SB435

Providing a sales tax exemption for period products, diapers and incontinence products.